STEP 1 1.

Original copy of the notarized Deed of Absolute Sale (DAS), plus two photocopies

Prepare the Following Documents:

2. Owner’s duplicate copy of the Transfer Certificate of Title (TCT) or the Condominium
Certificate of Title (CCT) in case of sale of condominium units, plus two photocopies

3. Certified True Copies of the latest Tax Declaration for land and improvement of the real property
plus two photocopies.

If the property sold is a vacant lot or no improvements have been made on it, a Sworn Declaration
of No Improvement by at least one of the transferees or Certificate of No Improvement issued by
the city or municipal assessor

4. Tax Identification Numbers (TIN) of the Seller and Buyer

Additional requirements (if applicable):

• Special Power of Attorney (SPA), if the person signing on the document is not the owner as
appearing on the TCT or CCT

• Certification of the Philippine Consulate if the SPA is executed abroad

• Location plan or vicinity map if zonal value cannot readily be determined from the
documents submitted

• Such other requirements as may be required by law, rulings, regulations, or other issuances

• For documents required in case of mortgage, judicial or extra-judicial settlement of estate,

judicial and extra-judicial foreclosure of mortgage, consolidation of ownership, execution sale
 and condominium project, please refer to Documentary Requirements for the Registration of
Real Property with the Register of Deeds
 2 government-issued ID’s of both the seller and the buyer
 Marriage contract, if applicable
 Previous Certificate Authorizing Registration (CAR)
 Receipt(s) of Real Property Tax (RPT) payments
 If either party is a corporation, the following are also required:

(1) Secretary Certificate/Board Resolution indicating the authorized signatory(ies) and the
scope of authority;

(2) Articles of Incorporation;

(3) Certificate of the Security and Exchange Commission (SEC) that the articles of
incorporation have been registered.

In Extra-Judicial Foreclosure of Mortgage

a. Certificate of Sale by the Sheriff/Notary Public;

b. Approval of the Executive Judge, Regional Trial Court.

In Consolidation of Ownership
a. Affidavit of Consolidation of the purchase or Final Bill of Sale executed by the highest bidder.

In Judicial Foreclosure of Mortgage

a. Court Order directing the sale by public auction;

b. Deed of Sale issued by the Sheriff

Execution Sale

a. Notice of levy or attachment must first be annotated accompanied with writ of execution;
b. Certificate of Sale;
c. Final Deed of Sale.

In Condominium Transactions

If CCTs (Condominium Certificate of Titles) are to be issued for the first time in the name of the
registered owner, the following are required:

1. Master Deed
2. Declaration of Restriction
3. Diagrammatic Floor Plan
4. Letter request for issuance of individual CCT
5. Certificate of Registration with HLURB
6. Development Permit
7. License to Sell
8. Owner’s duplicate of the title of the land all issued co-owner’s duplicate, if any.

Note: For subsequent transfer of CCTs: Certificate of Management.

STEP 2 At the Bureau of Internal Revenue (BIR)

Secure payment computations and certified

 Secure computation of fees for Documentary Stamp Tax (DST) and for
copies of the following documents.
 Capital Gains Tax (CGT)

Notes: Go to ONETT for DST and CGT computation; ask for the specific payee to be named
in the manager’s check (if paying in check); and take note of their accredited banks, so you’ll
know where to submit the payments.

Present your requirements to a BIR representative, who will compute the Capital Gains Tax (CGT)
and Documentary Stamp Tax (DST).

Once the computations have been done based on the documents you have given, the BIR
representative will have you sign three copies each of BIR Form 1706 for the CGT and BIR Form
2000 for the DST.

Once both BIR Forms 1706 and 2000 have been filled out, the BIR representative will give you back
all your documents and ask you to pay the CGT and DST at the authorized agent bank (AAB).

City (or Municipal) Treasurer’s Office:

  Secure computation of Transfer Tax
 Secure Tax Clearance

Notes: Ask for computation of the Transfer Tax; ask for the specific payee to be named in the
manager’s check for payment (if paying in check).

City (or Municipal) Assessor’s Office:

 Secure Certified True Copy of the Tax Declaration

Registry of Deeds:

 Secure computation of Registration Fee

 Secure Certified True Copy of the existing Transfer Certificate of Title (TCT) or Condominium
Certificate of Title (CCT), as appropriate

Notes: Ask for computation of the Registration Fee; ask for the specific payee to be named in
the manager’s check for payment (if paying in check).

STEP 3 Now that you know the exact fees that you will have to pay, you should prepare these amounts.
These fees are preferably paid using manager’s checks. But you can also pay them in cash.
Preparation of payments. Take note of the following deadlines for the settlement of these fees.

BIR:

 CGT – 30 days after the date of notarization of the Deed of Sale

 DST – 5th day of the following month from notarization of the Deed of Sale

City Treasurer’s Office:

 Transfer Tax – 60 days from date of execution of Deed of Sale or the Acknowledgment of
Payment

Registry of Deeds:

 Registration Fee – 1 year from the date of release of CAR from BIR + 6 months extension if
approved by BIR upon due submission of request

STEP 4 Process payments to BIR.

PROCESSING OF PAYMENTS 1. Present the following requirements to ONETT to obtain the official Computation Sheet:

 Certified True Copy of the Title (TCT or CCT)

 Certified True Copy of the Tax Declaration
 IDs of the buyer(s) and the seller(s)
  TIN of the buyer(s) and the seller(s)
 Filled-out online DST & CGT BIR Forms
 Deed of Sale
 Acknowledgment of Payment

2. Pay the DST & CGT at the Accredited Agent Bank (AAB) of the BIR-RDO (Revenue District
Office)

 Fill out the bank form for the BIR payments

 Present the verified DST & CGT BIR returns together with the MCs (or cash payment) and
the bank form

NOTE: Don’t forget the transaction slip!

At the Authorized Agent Bank (AAB)

At the AAB, a representative will ask you to fill out two separate AAB payment forms for the
CGT and the DST. Once you have filled out both forms, present them to the AAB along with
your cash payments for both the CGT and DST.

NOTE:

Don’t forget to get a copy of the AAB CGT and DST payment forms back, and make sure they have
been stamped received by the AAB.
3. Then go back to BIR to file the above listed documents together with the transaction slip for
the processing of the new CAR

Back at the BIR

Go back to the BIR and return all of your documents, including the original copies of the two
AAB payment forms. The BIR representative will then give you a claim slip indicating the
date when you can claim the Certificate Authorizing Registration (CAR).

The CAR is required by the Register of Deeds for title registration and the issuance of a new
Owner’s Duplicate Original Copy of the TCT or CCT.

As dictated by BIR Memorandum Order No. 15-03, BIR Revenue District Offices are required
to release CARs for all One Time Transaction (ONETT) within 5 days of submitting all of your
documentary requirements.

On the day of the release of the CAR, you will receive said document, along with the
following:

 Original copy of the Deed of Absolute Sale stamped received by the BIR

 Owner’s Duplicate Copy of the TCT or the CCT

 Original Copies of the BIR Form 1706 (CGT) and Form 2000 (DST) stamped received by the
BIR
 Copies of the Tax Declaration for land and improvement
Process payment to the City Treasurer.

1. Present the following requirements to the Officer in Charge (OIC):

 Deed of Sale
 IDs of the buyer(s) and the Seller(s)

2. Submit manager’s check or cash payment to the designated cashier.

3. Bring the receipt to the OIC together with the above mentioned documents to process the
Transfer Tax Clearance.

Process payment to the Local Treasurer’s Office

Pay the Transfer Fee and to secure a copy of the Tax Clearance, which you will receive after paying
a certain fee for its issuance and once you’ve presented the following documents:


Original and one photocopy of the Deed of Absolute Sale

Photocopy of the Tax Declaration

 Official Receipt of Payment of Real Property Tax and Special Education Fund Tax for the
current year
Process payment to the Registry of Deeds.

1. Fill out an application form for transfer of Title and present the following requirements to the
Examiner of the Day:

 CAR from the BIR

 Deed of Sale
 Transfer Tax Clearance

2. Submit the manager’s check or cash payment to the cashier for the registration. Then attach
the receipt to the application form together with the documents stated above.

Registry of Deeds

To receive the new Owner’s Duplicate Copy of the TCT or CCT in your name, present the following
documents:

Original Copy of the Deed of Absolute Sale stamped received by the BIR, plus three photocopies


Seller’s Owner’s Duplicate Copy of the TCT or CCT

Original Copy of the CAR

Original Copy of the Tax Clearance

Original Copies of Official Receipts of Payments of CGT, DST, Tax Clearance Certificate,
 and Transfer Fee
 Original Copies of the Current Tax Declaration for land and improvement issued by the local
assessor’s office

If the seller or buyer is a corporation, submit the following requirements:

a. Secretary’s Certificate authorizing the sale of the real property

b. Certified True Copy of the Articles of Incorporation and By Laws of the seller or buyer corporation

Pay the required Registration Fee. Once the registration fee has been paid and the
documents submitted, a new Owner’s Duplicate Copy of the TCT or CCT will be released to
you within 5 days.

STEP 5 1. Contact the assigned examiner for the progress of your application for new Title.

Follow up with the Registry of Deeds. 2. Once the new title has been released, file a copy with the City Assessors’ Office.

At the Local Assessor’s Office

For the issuance of the Tax Declaration in your name, submit the following documents:

• Photocopy of the Deed of Absolute Sale

• Photocopy of the TCT or the CCT
• Photocopy of the CAR
• Photocopy of the Transfer Tax Receipt
 • Photocopy of the latest Tax Receipt or Tax Clearance
• Some local assessor’s offices, such as that of Makati City, require these additional
documents:
a. Subdivision Plan, if lot is subdivided
b. Full-color photos of the house, lot, or condominium unit

Depending on the workload of Local Assessor’s office, it is possible to receive the Tax
Declaration on the same day as the application, or the following workday.

STEP 6 1. Finally, when the new Title under the buyer’s name is already released, present it to the
Assessors’ Office for the issuance of the new Tax Declaration.
New Tax Declaration.
2. Complete Transfer